FAC Explorer

Audit 337925

FY End
2024-06-30
Total Expended
$6.23M
Findings
8
Programs
42
Organization: County of King William, Virginia (VA)
Year: 2024 Accepted: 2025-01-15
Auditor: Robinson Farmer Cox Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519257 2024-006 - - L
519258 2024-006 - - L
519259 2024-006 - - L
519260 2024-006 - - L
1095699 2024-006 - - L
1095700 2024-006 - - L
1095701 2024-006 - - L
1095702 2024-006 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $915,768 Yes 1
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) $752,602 Yes 0
84.027 Special Education_grants to States $551,370 - 0
10.555 National School Lunch Program $468,895 Yes 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $257,085 Yes 0
84.010 Title I Grants to Local Educational Agencies $249,498 - 0
10.553 School Breakfast Program $207,009 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $176,154 - 0
93.778 Medical Assistance Program $131,053 - 0
93.558 Temporary Assistance for Needy Families $87,946 - 0
93.667 Social Services Block Grant $84,968 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $82,676 - 0
84.367 Improving Teacher Quality State Grants $82,411 - 0
10.555 Food Distribution--School $71,766 Yes 0
12.000 Rotc $69,708 - 0
16.575 Crime Victim Assistance $64,455 - 0
93.658 Foster Care_title IV-E $49,945 - 0
84.048 Career and Technical Education -- Basic Grants to States $44,474 - 0
16.588 Violence Against Women Formula Grants $40,000 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $34,963 - 0
93.568 Low-Income Home Energy Assistance $21,672 - 0
84.424 Student Support and Academic Enrichment Program $20,622 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $20,022 - 0
84.173 Special Education_preschool Grants $17,177 - 0
93.659 Adoption Assistance $10,688 - 0
84.060 Indian Education_grants to Local Educational Agencies $10,220 - 0
97.042 Emergency Management Performance Grants $7,499 - 0
10.559 Summer Food Service Program for Children $6,311 Yes 0
93.747 Elder Abuse Prevention Interventions Program $4,860 - 0
93.603 Adoption Incentive Payments $4,790 - 0
93.556 Promoting Safe and Stable Families $4,447 - 0
84.365 English Language Acquisition State Grants $3,127 - 0
16.607 Bulletproof Vest Partnership Program $2,793 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,730 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $1,669 - 0
93.767 Children's Health Insurance Program $1,422 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,185 - 0
10.574 Team Nutrition Grants $700 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $422 - 0
93.090 Guardianship Assistance $116 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $80 - 0

Contacts

Name Title Type
G6GVZ2CU9ZR3 Dave Wilson Auditee
8047694919 Jay Sanudo, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for the Elementary and Secondary School Emergency Relief (ESSER) grant. The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for any other grants. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the County of King William, Virginia under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County of King William, Virginia, it is not intended to be and does not present the financial position, changes in net position, or cash flows of the County of King William, Virginia.
Title: Food Donation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for the Elementary and Secondary School Emergency Relief (ESSER) grant. The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for any other grants. The value of federal awards expended in the form of noncash assistance for food commodities is reported in the schedule.
Title: Relationship to Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for the Elementary and Secondary School Emergency Relief (ESSER) grant. The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for any other grants. Federal expenditures, revenues and capital contributions are reported in the County's basic financial statements as follows: Intergovernmental federal revenues per the basic financial statements: Primary government: General Fund - $809,312; Capital Projects Fund - $1,577,320; School Capital Projects Fund - $234,864; ARPA Funds - $915,768 Total Primary Government - $3,537,264 Component Unit School Board: School Operating Fund - $1,603,458 School Cafeteria Fund - $838,001; School Textbook Fund - $254,935; Total Component Unit School Board - $2,696,404 Total federal expenditures per the Schedule of Expenditures of Federal Awards - $6,233,668
Title: Loans Balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for the Elementary and Secondary School Emergency Relief (ESSER) grant. The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for any other grants. The County has no loans or loan guarantees which are subject to reporting requirements for the current year.

Finding Details

Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-006
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.